Fiji Wealth & Property Tax
Detailed wealth & property tax rates and rules for Fiji in 2026.
Wealth Tax
Fiji does not impose a wealth tax. There is no annual tax on net wealth or total assets.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Fiji does not impose an inheritance tax or estate duty. The transfer of assets on death is generally not subject to a separate tax, though capital gains tax may apply on the disposal of assets by the estate.
Top Rate
0%
Property Tax
Property rates are administered by municipal councils and town councils in Fiji. Rates are levied on the unimproved capital value of land within municipal boundaries. The rates vary by council and are used to fund local infrastructure and services. Land in Fiji is predominantly held under native (iTaukei) communal ownership, with approximately 87% of land being native land administered by the iTaukei Land Trust Board (TLTB).
How Fiji Wealth Tax compares
Fiji does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
